{"data":{"id":"us-ca/rtc-1019","jurisdiction":"us-ca","citation":"RTC § 1019","heading":"","body":"Goods in transit have the residence of the owner as their situs for taxation.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 2. ASSESSMENT [201. - 1367.]","CHAPTER 5. Special Types of Property [982. - 1162.]","ARTICLE 2. Goods in Transit [1016. - 1022.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"416f134095b188de2cfda04057d762f19a4a554ae1c02cc4f0ab30f1ed1d437d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-1018","next":"us-ca/rtc-1020"},"notice":"GroundRules: Original legal text. Not legal advice."}